DY COMMISSIONER Vs. SUKUMARAN

JUDGEMENT

(1.) IN this Tax Revision Case, the Revenue is the petitioner. The respondent is an assessee under the K. G. S. T. Act. He is doing business in bakeries and stationery items. We are concerned with the assessment year 1978-79. The assessing authority taxed the sales turnover of "rasna" at 10% under entry 25-P of the first schedule of the Kerala general Sales Tax Act. before its amendment by Act 19 of 1980, rejecting the plea of the assessee, that "rasna" will not come under entry 25-P. The appeal filed before the Appellate Assistant Commissioner was dismissed. IN second appeal, the Appellate Tribunal, by order dated 4th June, 1987, held that "rasna" is only a soft drink concentrate and is not in the nature of drinks as such. It is only a raw material for the preparation of soft drinks and so will not come under entry 25-P of the First Schedule of the K. G. S. T. Act and will be taxable only at the general rate. Aggrieved by the aforesaid decision of the Appellate Tribunal, in T. A. No. 722 of 1983 dated 4th June, 1987, the Revenue has come up in revision.

(2.) WE heard counsel for the Revenue, Mr. N. N. Divakaran pillai. The sole plea raised before us was that "rasna" is a non-alcoholic drink or beverage which will come under entry 25p of the First schedule of the K. G. S. T. Act. WE are unable to accept the said plea. As the final fact finding authority, the. Appellate Tribunal has held that "rasna" sold by the assessee is only a raw-material for the preparation of soft drinks, that it is a soft drink concentrate and is not in the nature of drinks as such. Entry 25p of the First Schedule of the K. G. S. T. Act, 1963, before its amendment by Act 19 of 1980, provides as follows:

(3.) NO interference is called for in this Tax Revision case. It is dismissed. . .